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PENGARUH KOMPETENSI DAN SKEPTISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN KECURANGAN DI LAPORAN KEUANGAN PADA KAP Y SANTOSA DAN REKAN

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ABSTRACT THE EFFECT OF AUDITOR COMPETENT AND AUDITOR PROFESSIONAL SKEPTICISM ON FRAUD DETECTION IN KAP Y SANTOSA DAN REKAN Arranged by : Winner NIM: 1532031 This study was conducted to determine auditor competent, to determine auditor professional skepticism, to determine fraud detection , to determine the effect of auditor competent on fraud detection, to determine the effect of auditor professional skepticism on fraud detection and also to determine the effect of auditor competent and auditor professional skepticism auditor on fraud detection at the office pubic accountant Y Santosa and Partner. The research method used is descriptive method with the main goal, which is to systematically describe the facts & characteristics of objects that are precisely examined. The results of the study state that auditor competent is above average, which means that the auditor has implemented auditor competent well. The application of auditor professional skepticism is above average, which means that the auditor has carried out professional skepticism well. The implementation of fraud detection is equal to above average, which means that this public accounting firm has good fraud detection. There is a significant effect on auditor competent on fraud detection of 0.007, there is a significant influence on auditor professional skepticism on fraud detection of 0.001 and there is also a significant effect on auditor competent and auditor professional skepticism simultaneously on audit quality of 7.759 with specifications of 0.002. Keywords: Auditor Competent, Auditor Professional Skepticism, Fraud Detection